Control interno de la Compañía Agrícola Calolasa del cantón Ventanas, período 2021.
The study of internal control allows it to be defined, structured and implemented as an effective tool for safeguarding the company's resources. In this sense, this case study is developed around the internal control of the Compañía Agrícola Calolasa, with the objective of analyzing the company...
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| Formato: | bachelorThesis |
| Publicado: |
2022
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| Acceso en línea: | http://dspace.utb.edu.ec/handle/49000/12956 |
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Agregar Etiqueta | _version_ | 1859044580747378688 |
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| author | Vera Galarza, Jimmy Marcelo |
| author_facet | Vera Galarza, Jimmy Marcelo |
| author_role | author |
| collection | Repositorio Universidad Técnica de Babahoyo |
| dc.contributor.none.fl_str_mv | Vanegas Rodríguez, Vicente Valentino |
| dc.creator.none.fl_str_mv | Vera Galarza, Jimmy Marcelo |
| dc.date.none.fl_str_mv | 2022-10-20T04:55:24Z 2022-10-20T04:55:24Z 2022 |
| dc.format.none.fl_str_mv | 31 p. application/pdf |
| dc.identifier.none.fl_str_mv | http://dspace.utb.edu.ec/handle/49000/12956 |
| dc.language.none.fl_str_mv | es |
| dc.publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2022 |
| dc.rights.none.fl_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Técnica de Babahoyo instname:Universidad Técnica de Babahoyo instacron:UTB |
| dc.subject.none.fl_str_mv | Control interno Recursos Resguardo Componentes |
| dc.title.none.fl_str_mv | Control interno de la Compañía Agrícola Calolasa del cantón Ventanas, período 2021. |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | The study of internal control allows it to be defined, structured and implemented as an effective tool for safeguarding the company's resources. In this sense, this case study is developed around the internal control of the Compañía Agrícola Calolasa, with the objective of analyzing the company's internal control, determining the concepts related to internal control and their influence on management. of the company, in turn, based on this determination, diagnose the application of internal control and its components within the company for the subsequent evaluation of its implementation. For the optimal development of the case study and the fulfillment of its objectives, the COSO control model is defined, which is structured by five components that establish the foundations for the correct implementation of the control processes, generating a control environment that prioritizes the establishment of objectives and policies that direct internal control, determining evaluation mechanisms that contribute to the implementation of control activities that allow the correct progress of the objectives set and the protection of the company's resources, accompanied by information processes and communication that contribute to the adequate definition of the obligations related to the position, for an adequate development of the same, and that in turn contributes to the execution of supervision and monitoring mechanisms. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UTB_ce614c8e22d54b5d673beaf574bf9d84 |
| instacron_str | UTB |
| institution | UTB |
| instname_str | Universidad Técnica de Babahoyo |
| language_invalid_str_mv | es |
| network_acronym_str | UTB |
| network_name_str | Repositorio Universidad Técnica de Babahoyo |
| oai_identifier_str | oai:dspace.utb.edu.ec:49000/12956 |
| publishDate | 2022 |
| publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2022 |
| reponame_str | Repositorio Universidad Técnica de Babahoyo |
| repository.mail.fl_str_mv | . |
| repository.name.fl_str_mv | Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyo |
| repository_id_str | 0 |
| rights_invalid_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ |
| spelling | Control interno de la Compañía Agrícola Calolasa del cantón Ventanas, período 2021.Vera Galarza, Jimmy MarceloControl internoRecursosResguardoComponentesThe study of internal control allows it to be defined, structured and implemented as an effective tool for safeguarding the company's resources. In this sense, this case study is developed around the internal control of the Compañía Agrícola Calolasa, with the objective of analyzing the company's internal control, determining the concepts related to internal control and their influence on management. of the company, in turn, based on this determination, diagnose the application of internal control and its components within the company for the subsequent evaluation of its implementation. For the optimal development of the case study and the fulfillment of its objectives, the COSO control model is defined, which is structured by five components that establish the foundations for the correct implementation of the control processes, generating a control environment that prioritizes the establishment of objectives and policies that direct internal control, determining evaluation mechanisms that contribute to the implementation of control activities that allow the correct progress of the objectives set and the protection of the company's resources, accompanied by information processes and communication that contribute to the adequate definition of the obligations related to the position, for an adequate development of the same, and that in turn contributes to the execution of supervision and monitoring mechanisms.The study of internal control allows it to be defined, structured and implemented as an effective tool for safeguarding the company's resources. In this sense, this case study is developed around the internal control of the Compañía Agrícola Calolasa, with the objective of analyzing the company's internal control, determining the concepts related to internal control and their influence on management. of the company, in turn, based on this determination, diagnose the application of internal control and its components within the company for the subsequent evaluation of its implementation. For the optimal development of the case study and the fulfillment of its objectives, the COSO control model is defined, which is structured by five components that establish the foundations for the correct implementation of the control processes, generating a control environment that prioritizes the establishment of objectives and policies that direct internal control, determining evaluation mechanisms that contribute to the implementation of control activities that allow the correct progress of the objectives set and the protection of the company's resources, accompanied by information processes and communication that contribute to the adequate definition of the obligations related to the position, for an adequate development of the same, and that in turn contributes to the execution of supervision and monitoring mechanisms.El estudio del control interno permite definirlo, estructurarlo e implementarlo como una eficaz herramienta para el resguardo de los recursos de la empresa. En ese sentido, el presente estudio de caso se desarrolla en torno al control interno de la Compañía Agrícola Calolasa, teniendo como objetivo el análisis del control interno de la compañía, determinando los conceptos relacionados al control interno y la influencia de los mismo en la gestión de la compañía, a su vez en función a esta determinación diagnosticar la aplicación del control interno y sus componentes dentro de la compañía para la posterior evaluación de la implementación del mismo. Para el óptimo desarrollo del estudio de caso y el cumplimiento de sus objetivos, de define el modelo de control COSO, mismo que está estructurado por cinco componentes que establecen los fundamentos para la correcta implementación de los procesos de control, generando un ambiente de control que prioriza el establecimiento de objetivos y políticas que dirección el control interno, determinando mecanismos de evaluación que contribuyan a la implementación de actividades de control que permitan el correcto progreso de los objetivos trazados y el resguardo de los recursos de la compañía, acompañadas de procesos de información y comunicación que contribuyan con la adecuada definición de las obligaciones relacionadas al puesto, para un adecuado desarrollo del mismo, y que a su vez contribuya con la ejecución de mecanismos de supervisión y monitoreo.Babahoyo: UTB-FAFI. 2022Vanegas Rodríguez, Vicente Valentino2022-10-20T04:55:24Z2022-10-20T04:55:24Z2022info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis31 p.application/pdfhttp://dspace.utb.edu.ec/handle/49000/12956esAtribución-NoComercial-SinDerivadas 3.0 Ecuadorhttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Técnica de Babahoyoinstname:Universidad Técnica de Babahoyoinstacron:UTB2022-10-20T08:01:09Zoai:dspace.utb.edu.ec:49000/12956Institucionalhttp://dspace.utb.edu.ec/Universidad públicahttps://utb.edu.ec/http://dspace.utb.edu.ec/oai.Ecuador...opendoar:02026-03-07T22:22:10.549664Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyotrue |
| spellingShingle | Control interno de la Compañía Agrícola Calolasa del cantón Ventanas, período 2021. Vera Galarza, Jimmy Marcelo Control interno Recursos Resguardo Componentes |
| status_str | publishedVersion |
| title | Control interno de la Compañía Agrícola Calolasa del cantón Ventanas, período 2021. |
| title_full | Control interno de la Compañía Agrícola Calolasa del cantón Ventanas, período 2021. |
| title_fullStr | Control interno de la Compañía Agrícola Calolasa del cantón Ventanas, período 2021. |
| title_full_unstemmed | Control interno de la Compañía Agrícola Calolasa del cantón Ventanas, período 2021. |
| title_short | Control interno de la Compañía Agrícola Calolasa del cantón Ventanas, período 2021. |
| title_sort | Control interno de la Compañía Agrícola Calolasa del cantón Ventanas, período 2021. |
| topic | Control interno Recursos Resguardo Componentes |
| url | http://dspace.utb.edu.ec/handle/49000/12956 |